Prepad med prakso in teorijo v poslovodnem računovodstvu

Abramović, Kristina

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Title:	Prepad med prakso in teorijo v poslovodnem računovodstvu
Authors:	ID Abramović, Kristina (Author) ID Kolar, Iztok (Mentor) More about this mentor...
Files:	UN_Abramovic_Kristina_2025.pdf (2,23 MB) MD5: DCB711EB43B997555434D7D04142F549
Language:	Slovenian
Work type:	Bachelor thesis/paper
Typology:	2.11 - Undergraduate Thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	Diplomsko delo obravnava razkorak med teoretičnimi pristopi in praktično uporabo poslovodnega računovodstva v Sloveniji in Črni gori. V teoretičnem delu smo predstavili razvoj poslovodnega računovodstva, njegov pomen za sodobno poslovno odločanje ter razlike med finančnim in poslovodnim računovodstvom. Poseben poudarek je bil namenjen preučevanju razlogov za neskladje med akademskimi koncepti in dejanskimi zahtevami v praksi, kot so nepovezanost raziskovalnega dela z realnimi problemi podjetij, nerealne predpostavke v teoriji ter omejena uporaba sodobnih metod v praksi. Empirični del temelji na anketni raziskavi, izvedeni preko spletnega anketiranja 70 strokovnjakov s področja računovodstva, revizije in kontrolinga – po 35 iz Slovenije in Črne gore. Vzorec je bil namensko izbran z namenom zajeti različne poklicne funkcije, dolžino delovnih izkušenj in izobrazbene ravni, kar je omogočilo širši vpogled v zaznave o uporabnosti teoretičnega znanja v praksi. Vprašalnik je vseboval 16 zaprtih vprašanja, razdeljenih v tematske sklope: demografski podatki, pridobivanje znanja, praktične izkušnje, orodja in metode ter stališča do razkoraka med teorijo in prakso. Zbrani podatki so pokazali, da večina anketirancev ocenjuje akademsko znanje kot le delno uporabno. Najbolj izrazit razkorak so zaznali na področjih proračunskega načrtovanja, notranjega poročanja in spremljanja stroškov. Prav tako se je pokazalo da diplomanti pogosto niso ustrezno pripravljeni na praktične naloge po zaključku študija, kar dodatno potrjuje ugotovitev, da formalno izobraževanje ne sledi dovolj hitro razvoju stroke. Potrjena hipoteza naloge kaže, da razkorak med teorijo in prakso v poslovodnem računovodstvu izhaja predvsem iz neprilagojenosti akademskih raziskav potrebam podjetij. Ugotovitve poudarjajo potrebo po boljšem povezovanju izobraževalnih ustanov z gospodarstvom, vseživljenjskem učenju in vključevanju več praktičnih vsebin v študijske programe. Diplomsko delo s tem prispeva k razumevanju izzivov sodobnega računovodskega izobraževanja in k oblikovanju smernic za zmanjšanje vrzeli med teorijo in prakso v stroki.
Keywords:	poslovodno računovodstvo, kontroling, izzivi pri prenosu znanja, implementacija teorije v prakso, izobraževalni sistem.
Place of publishing:	Maribor
Publisher:	K. Abramović]
Year of publishing:	2025
PID:	20.500.12556/DKUM-93543
UDC:	657
COBISS.SI-ID:	248701187
Publication date in DKUM:	12.09.2025
Views:	159
Downloads:	35
Metadata:
Categories:	EPF
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Licences

License:	CC BY-NC-ND 4.0, Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International

Link:	http://creativecommons.org/licenses/by-nc-nd/4.0/
Description:	The most restrictive Creative Commons license. This only allows people to download and share the work for no commercial gain and for no other purposes.
Licensing start date:	01.07.2025

Secondary language

Language:	English
Title:	The gap between practice and theory in managerial accounting
Abstract:	The thesis addresses the gap between theoretical approaches and the practical application of management accounting in Slovenia and Montenegro. In the theoretical part, we presented the development of management accounting, its importance for modern business decision-making, and the differences between financial and management accounting. Special emphasis was placed on examining the reasons for the discrepancy between academic concepts and actual requirements in pracitce, such as the disconnect between research work and real business problems, unrealistic assumptions in theory, and the limited use of modern methods in practice. The empirical part is based on a survey conducted through an online questionnaire among 70 professionals in the fields of accounting, auditing and controlling – 35 from Slovenia and 35 from Montenegro. The sample was purposefully selected to include various professional roles, lengths of work experience, and educational levels, which allowed for a broader insight into perceptions of the usefulness of theoretical knowledge in practice. The questionnaire consisted of 16 closed-ended questions divided into thematic sections: demographic data, knowledge acquisition, practical experience, tools and methods, and attitudes towards the theory-practice gap. The collected data showed that the majority of respondents consider academic knowledge to be only partially useful. The most pronounced gap was perceived in the areas of budget planning, internal reporting, and cost monitoring. It was also found that graduates are often not adequately prepared for practical tasks after completing their studies, further confirming the finding that formal education does not keep pace with the development of the profession. The confirmed hypothesis of the thesis indicates that the gap between theory and practice in management accounting primarily stems from the misalignment of academic research with the needs of companies. The findings highlight the need for better collaboration between eduactional institutions and the business sector, lifelong learning, and the inclusion of more practical content in academic programs. The thesis thus contributes to the understnding of the challenges in modern accounting education and to the development of guidelines for narrowing the gap between theory and practice in the profession.
Keywords:	managerial accounting, controlling, challenges in knowledge transfer, implementation of theory into practice, education system.

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